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V1403-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Silicone eye oil taxed at 10% if pharmaceutical or implantable

The DGT states that a reduced VAT rate of 10% may apply to silicone eye oil if it meets the criteria of a pharmaceutical product or is considered an implantable product.

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2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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